P.O. Box 9520
2300 RA Leiden, NL-2300RA
Netherlands
Leiden University - Leiden Law School
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Tax Havens; MNE Tax Planning
tax avoidance; withholding taxation; aggressive tax planning
State aid, tax rulings, arm’s length principle, informal capital, mismatch, deemed payments, selective advantage, unilateral downward adjustment, double non-taxation, discriminatory